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2018 Supreme(P&H) 1447

AJAY KUMAR MITTAL, TEJINDER SINGH DHINDSA
Nobat Singh now deceased through legal representatives, Sunita and Santosh – Appellant
Versus
Union of India – Respondent


Advocates Appeared:
For the Petitioner:Mr. Surender Dhull, Advocate for Mr. Saurabh Dalal, Adv.
For the Respondent: Mr. Sourabh Goel, Adv.

JUDGMENT :

Ajay Kumar Mittal, J.

1. Prayer in this petition under Articles 226/227 of the Constitution of India is for quashing the various certificates issued by respondent No.2 qua the petitioner for realisation of Arrears of Excise Duty, Additional Excise Duty and Penalty if any.

2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner – Nobat Singh (since deceased) was a freedom fighter who remained in various jails for a period of about seven and a half years during the freedom struggle of the nation. In the year 1969, he started the business of curing of tobacco leaves but the same had to be closed within about a year because of constant and uncalled for interference and demands of illegal gratification by the officials of the department of Central Excise. He filed a complaint to the Director General, Central Bureau of Investigation against Shri S.K.Khanna, Excise Inspector in May 1969. On May 20, 1969, a raid was conducted and the said Shri S.K. Khanna was caught red handed while accepting an illegal gratification of Rs. 200/-. This exemplary and praiseworthy act of the petitioner antagonised various officia









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